Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

ETABLISSEMENT DECEMBRE ALAIN : revenue, balance sheet and financial ratios

ETABLISSEMENT DECEMBRE ALAIN is a French company founded 29 years ago, specialized in the sector Activités des sièges sociaux. Based in LA CAVALERIE (12230), this company of category PME shows in 2024 a net income positive of 936 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENT DECEMBRE ALAIN (SIREN 409912680)
Indicator 2024 2023 2022
Revenue N/C N/C N/C
Net income 935 763 € 257 633 € 127 271 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2024, ETABLISSEMENT DECEMBRE ALAIN generates positive net income of 936 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2024: 127 k€ -> 936 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

935 763 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 15%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.534%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

82.785%

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

75.1%

Solvency indicators evolution
ETABLISSEMENT DECEMBRE ALAIN

Sector positioning

Debt ratio
14.53 2024
2022
2023
2024
Q1: 0.06
Med: 14.64
Q3: 89.5
Good +12 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENT DECEMBRE ALAIN (14.53) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
82.78% 2024
2022
2023
2024
Q1: 11.6%
Med: 51.97%
Q3: 85.23%
Good

In 2024, the financial autonomy of ETABLISSEMENT DECEMBRE ALAIN (82.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1933.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

1933.002

Liquidity indicators evolution
ETABLISSEMENT DECEMBRE ALAIN

Sector positioning

Liquidity ratio
1933.0 2024
2022
2023
2024
Q1: 116.82
Med: 458.52
Q3: 2178.3
Good

In 2024, the liquidity ratio of ETABLISSEMENT DECEMBRE ALAIN (1933.00) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
ETABLISSEMENT DECEMBRE ALAIN

Positioning of ETABLISSEMENT DECEMBRE ALAIN in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of ETABLISSEMENT DECEMBRE ALAIN is estimated at 8 897 159 € (range 3 054 957€ - 23 957 261€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2024
103 transactions
3054k€ 8897k€ 23957k€
8 897 159 € Range: 3 054 957€ - 23 957 261€
NAF 5 année 2024

Valuation method used

Net Income Multiple
935 763 € × 9.5x = 8 897 159 €
Range: 3 054 958€ - 23 957 262€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Activités des sièges sociaux)

Compare ETABLISSEMENT DECEMBRE ALAIN with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about ETABLISSEMENT DECEMBRE ALAIN

What is the revenue of ETABLISSEMENT DECEMBRE ALAIN ?

The revenue of ETABLISSEMENT DECEMBRE ALAIN is not publicly disclosed (confidential accounts filed with INPI).

Is ETABLISSEMENT DECEMBRE ALAIN profitable?

Yes, ETABLISSEMENT DECEMBRE ALAIN generated a net profit of 936 k€ in 2024.

Where is the headquarters of ETABLISSEMENT DECEMBRE ALAIN ?

The headquarters of ETABLISSEMENT DECEMBRE ALAIN is located in LA CAVALERIE (12230), in the department Aveyron.

Where to find the tax return of ETABLISSEMENT DECEMBRE ALAIN ?

The tax return of ETABLISSEMENT DECEMBRE ALAIN is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does ETABLISSEMENT DECEMBRE ALAIN operate?

ETABLISSEMENT DECEMBRE ALAIN operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.